Inventories : general principles; LIFO method / Kristine M. Mora and Daniel R. Penrith.
2005
INTERNET
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Details
Author
Title
Inventories : general principles; LIFO method / Kristine M. Mora and Daniel R. Penrith.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2005]-
Frequency
Updated irregularly
Series
Tax management portfolios ; 578-5th.
Formatted Contents Note
Detailed analysis. I. General Introduction to Inventory Tax Principles
II. The Need for Inventories
III. Basic Requirements
IV. Valuation of Inventories in General
V. Valuation of Inventories for Manufacturers
VI. Inventory Valuation Methods for Special Taxpayers
VII. LIFO
An Overview
VIII. Historical Development of LIFO
IX. Technical Requirements for Adoption and Use of LIFO
X. The Specific-Goods Method
XI. The Dollar-Value Method
XII. Principles for Establishing LIFO Pools
XIII. What Is an Item?
XIV. The Inventory Price Index Computation Method and Simplified LIFO
XV. Retail LIFO Method
XVI. LIFO Impact on Bargain Purchase Agreements
XVII. Qualified LIFO Inventory Liquidations
XVIII. Transfers of Inventory in Nontaxable Transactions
XIX. Financial Reporting Conformity Requirements
XX. Changes in LIFO Procedures Where LIFO Is Continued
XXI. Technical Rules for Combining and Splitting Pools
XXII. Termination of LIFO
Working Papers.
II. The Need for Inventories
III. Basic Requirements
IV. Valuation of Inventories in General
V. Valuation of Inventories for Manufacturers
VI. Inventory Valuation Methods for Special Taxpayers
VII. LIFO
An Overview
VIII. Historical Development of LIFO
IX. Technical Requirements for Adoption and Use of LIFO
X. The Specific-Goods Method
XI. The Dollar-Value Method
XII. Principles for Establishing LIFO Pools
XIII. What Is an Item?
XIV. The Inventory Price Index Computation Method and Simplified LIFO
XV. Retail LIFO Method
XVI. LIFO Impact on Bargain Purchase Agreements
XVII. Qualified LIFO Inventory Liquidations
XVIII. Transfers of Inventory in Nontaxable Transactions
XIX. Financial Reporting Conformity Requirements
XX. Changes in LIFO Procedures Where LIFO Is Continued
XXI. Technical Rules for Combining and Splitting Pools
XXII. Termination of LIFO
Working Papers.
Summary
" ... discusses the tax aspects of inventories with particular emphasis on the last-in, first-out (LIFO) method. The use of inventories for tax purposes is generally required whenever the sale of merchandise is an income-producing factor."
Note
Co-author: Diane P. Herndon, <oct. 3, 2007>-2014; Barry A. Tovig <2014>-2021.
Published: Washington, D.C., 2005-2007.
Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed February 23, 2023; title from title screen.
Location
www
Available in Other Form
Print version: Mora, Kristine M. Inventories. Arlington, VA : Tax Management, ©2014-
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
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